... potential for removingperceptually redundant information in speech and audio coding applications.Results show that the incorporation of temporal masking along withsimultaneous masking into a speech/audio ... frame index, is time offset index, m is the criticalband number in Barks, is the value in phons for a given bark and timepoint, au_min is the convergence point for threshold response decay, and ... end processing for speech codingapplications that is applicable to audio coding as the number of filter bank3. Speech and Audio Coding using Temporal Masking33can be increased accordingly. Gammatone...